need to complete the red parts of the last image. All information is provided above! Thank you. i

Customer Statement for Decker Co Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan Date: October 31, 201 9P6 Customer: Decker Co 3538 Falton Crescent Regina, Saskatchewan F20 5V1 Amount Balance Date Description October 1 Balance forward October 7 Invoice #6919 SO $14,240 $14,240 Amount Due: $14,240 Inter-Office Memo 4 Date: October 31, 2014 From: Avery Wilson To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay the Regina Hydro bill received on October 25. Thanks, Avery Wilson Inter-Office Memo 5 Date: October 31, 2014 From: Avery Wilson To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay dividends of $0.47 per share to shareholders of record on today's date. Thanks, Avery Wilson Account No. 101 Cred Balance Det 2,400 Gu1 95,000 IGJ1 GJ1 12,000 GUZ 104 Cash Torte Explanation yusup Page 1/Oct ssued shares 1/Oct Prepaid for rent 1/Oct Received payment for consulting in advance 6/Oct Earred and received contulang revenue 13/Oct Paid for repairs to computers 13/Oct Paid for dinner with client 25/Oct Received customer payment 25/Oct Paid cash for salaries 26/Oct arred and received consulting revenue 31/Oct Paid bill for utilities expense 31/Oct Dividends GU 100 130 283,500 281,100 293,900 294,004 293,904 293.774 307,302 298,302 298,925 298,425 286,675 13,528 GJA GUZ GUE GUE GJE G.4 9,000 500 11,750 Account No. 106 Accounts Receivable UNU 30 Sep Ppening balance 2/Oct Cated consulrg revenue 7/Oct red consulting revenue 25/Oct Received customer payment GJ1 G. GUZ 13,528 14,240 67.000 80,528 94,768 81,240 13,528 Prepaid Rent Explanation Account No. 131 Credit Balance Date Debt 2,90 Preporum Computers Explanation Account No. 151 Credit Balance Debit Date watu porno Accumulated Depreciation, Computers Explanation Ppor U Account No. 152 Credit Bande Date Jusu Debit Equipment Explanation Date Debit Account No. 167 Credit Balance 13,200 Reveren Account No. 201 Cred Balance Accounts Payable Date Explanation JUM Pune 20ct Received equipment HELLERE 25/Oct Received bil for utos expense 27/Oct Received bil for advertising expense 31/Oc: Paid bil for utilities expense GJI GU 13,200 500 700 99,700 100,200 100.900 100.400 GUE 500 Date Unearned Consulting Revenue Explanation RUCE prema og VICE Debt Account No. 230 Credit Balance TZ.UUU 12,UUU IS Share Capital Explanation Account No. 301 Credit Balance Debt Date Juan per un 1/Octssued shares GJI 95,000 191,500 Dividends Explman UN Account No. 302 Cro 11.750 31/Oct Pividends Retained Earrings Expremium UN ww Account No. 318 CE 09.000 30/Sep Ppening balance Account No. 403 Consulting Revenue Eamed EXEINHEINH 20c! Famed consuling revenue B/Oct arred and received consuling revenue HERRER 7/Oct Earred consulting revenue 26/Oct Famed and received consuling revenue GU1 G2 GUZ GUE 13,528 104 14,240 623 13,528 13,832 27.872 28,495 Salaries Expanse Explanation Account No. 822 Credit Balance Date ZO Pour Debt SU Se Advertising Expense Explanation RUCU HUSUMMA Account No. 855 Credit Balance Date Deb Food and Drinks Expense Explanation Account No. 868 Credit Balance Debit Date TOCH IS. Repair Expense Explanation Account No. 814 Credit Balance Date IMUN Debt PAW 19.4 Ultes Expense Explanation FELHIFE LX Account No. 000 Credit Balance Date Debit Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Receipt 6867 Date: October 1, 2014 Receipt No.: 6867 Customer: ABC Co 6474 61 Avenue Regina, Saskatchewan A4K 7U7 Rep: Linda Champion Unit Price Total Qty Description 8 Ongoing consulting regarding security, per month. To begin immediately and end May 31, 2015. $1,600 $12,800 Total: $12,800 Paid: $12,800 Balance Due: $0 Invoice 4691 X Tracy's Equipment 849 63 Street Regina, Saskatchewan T61 403 Date: October 2, 2014 Invoice No.: 4691 Customer: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Rep: Avery Wilson PO No.: 9967 Qty Description Total Unit Price 1 $13,200 $13,200 Equipment as ordered on October 1, 2014. Estimated useful life : 10 years. Estimated residual value : $1,320. Sub- Total: $13,200 Freight: 0 Total: $13,200 a) Prepare the appropriate adjusting entries on October 31, 2014. HINT: Where might you look to find information to prepare the adjusting entries? NOTE: The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will be available in the solution to Part 4. General Journal Page GJ5 Date Account/Explanation F Debit Credit 31/Oct Dividends 11,750 Retained Earnings 89,000 dividends on earnings $1/Oct Accumulated Depreciation, Computers 21,000 Computers 4,500 depreciation on computers $1/Oct Salaries Expense 2,500 Salaries Payable 2,500 outstanding salaries $1/Oct Accumulated Depreciation, Equipment 13,200 Equipment 13,200 depreciation on equipment $1/Oct Rent Earned 60,950 Prepaid Rent 200 rent of the month Note that any incorrect entries are highlighted red, but there may also be some entries missing. b) What is the next step in the accounting cycle? Prepare a post-closing trial balance o Post transactions Analyze and journalize transactions This is the last step Prepare an adjusted trial balance O Prepare financial statements Prepare an unadjusted trial balance Prepare closing entries Phantom Consulting Inc. Unadjusted Trial Balance October 31, 2014 Cash......... Accounts receivable Prepaid rent ........ Computers .......... Accumulated depreciation, computers Equipment........... Accounts payable ............ Unearned consulting revenue, Share capital............ Dividends ........... Retained earnings ............ Consulting revenue earned. Salaries expense....... Advertising expense Food and drinks expense. ..... Repair expense Utilities expense Totals Debit Credit 286,675 81,240 2,400 21,000 4,500 13,200 100,400 12,800 191,500 11,750 89,000 28,495 9,000 700 130 100 500 426,695 426,695 Account No. 101 Cred Balance Det 2,400 Gu1 95,000 IGJ1 GJ1 12,000 GUZ 104 Cash Torte Explanation yusup Page 1/Oct ssued shares 1/Oct Prepaid for rent 1/Oct Received payment for consulting in advance 6/Oct Earred and received contulang revenue 13/Oct Paid for repairs to computers 13/Oct Paid for dinner with client 25/Oct Received customer payment 25/Oct Paid cash for salaries 26/Oct arred and received consulting revenue 31/Oct Paid bill for utilities expense 31/Oct Dividends GU 100 130 283,500 281,100 293,900 294,004 293,904 293.774 307,302 298,302 298,925 298,425 286,675 13,528 GJA GUZ GUE GUE GJE G.4 9,000 500 11,750 Account No. 106 Accounts Receivable UNU 30 Sep Ppening balance 2/Oct Cated consulrg revenue 7/Oct red consulting revenue 25/Oct Received customer payment GJ1 G. GUZ 13,528 14,240 67.000 80,528 94,768 81,240 13,528 Prepaid Rent Explanation Account No. 131 Credit Balance Date Debt 2,90 Preporum Computers Explanation Account No. 151 Credit Balance Debit Date watu porno Accumulated Depreciation, Computers Explanation Ppor U Account No. 152 Credit Bande Date Jusu Debit Equipment Explanation Date Debit Account No. 167 Credit Balance 13,200 Reveren Account No. 201 Cred Balance Accounts Payable Date Explanation JUM Pune 20ct Received equipment HELLERE 25/Oct Received bil for utos expense 27/Oct Received bil for advertising expense 31/Oc: Paid bil for utilities expense GJI GU 13,200 500 700 99,700 100,200 100.900 100.400 GUE 500 Date Unearned Consulting Revenue Explanation RUCE prema og VICE Debt Account No. 230 Credit Balance TZ.UUU 12,UUU IS Share Capital Explanation Account No. 301 Credit Balance Debt Date Juan per un 1/Octssued shares GJI 95,000 191,500 Dividends Explman UN Account No. 302 Cro 11.750 31/Oct Pividends Retained Earrings Expremium UN ww Account No. 318 CE 09.000 30/Sep Ppening balance Account No. 403 Consulting Revenue Eamed EXEINHEINH 20c! Famed consuling revenue B/Oct arred and received consuling revenue HERRER 7/Oct Earred consulting revenue 26/Oct Famed and received consuling revenue GU1 G2 GUZ GUE 13,528 104 14,240 623 13,528 13,832 27.872 28,495 Salaries Expanse Explanation Account No. 822 Credit Balance Date ZO Pour Debt SU Se Advertising Expense Explanation RUCU HUSUMMA Account No. 855 Credit Balance Date Deb Food and Drinks Expense Explanation Account No. 868 Credit Balance Debit Date TOCH IS. Repair Expense Explanation Account No. 814 Credit Balance Date IMUN Debt PAW 19.4 Ultes Expense Explanation FELHIFE LX Account No. 000 Credit Balance Date Debit Invoice 6919 X Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Date: October 7, 2014 Invoice No.: 6919 Customer: Decker Co 3538 Falton Crescent Regina, Saskatchewan F20 5V1 Rep: Bert Zimm PO No.: Verbal Qty Description Unit Total Price $89 $5,696 $89 $3,560 64 Initial consultation to determine new program requirements, per hour 40 Follow-up consultation to confirm proposed program specification, per hour 56 Training on new computer software, per hour $89 $4,984 Sub- Total: $14,240 Jerry's Fix-it 3016 Elm Avenue Regina, Saskatchewan W7G 1W9 Receipt 9135 1X Date: October 13, 2014 Receipt No.: 9135 Customer: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Rep: Avery Wilson Qty 1 Description Repairs to computers Unit Price Total $100 $100 Total: $100 Paid: $100 Balance Due: $0 Invoice 6918 TE DODOT Invoice No.: 6918 5655 Franklin Avenue Regina, Saskatchewan 9P6 Customer: EastCo 3173 Paper Trail Regina, Saskatchewan D7B 5Y2 Rep: Kelly Young PO No.: Verbal Qty Description Total Unit Price $89 $8,544 96 Initial consultation to determine new program requirements, per hour 56 Follow-up consultation to confirm proposed program specification, per hour $89 $4,984 Sub- Total: $13,52 Freight: Total: $13,528 Tracy's Equipment 849 63 Street Regina, Saskatchewan T61 403 Invoice 4691 Date: October 2, 2016 Invoice No.: 4691 Customer: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan A3A 9P6 Rep: Avery Wilson PO No.: 9967 Qty Description Total Unit Price 1 $13,200 $13,200 Equipment as ordered on October 1, 2014. Estimated useful life : 10 years. Estimated residual value : $1,320. Sub- $13,200 Total: Freight: Total: $13,200 XYZCo 11142 Falton Place Regina, Saskatchewan A7W 306 Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan A3A 9P6 Date: October 1, 2014 Account No.: 3505 Cash Cheques (re: 6,000 shares issued today) $95,000 Total Deposits $95,000 Purchase Order 9967 X Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Date: October 1, 2014 PO No.: 9967 Vendor: Tracy's Equipment 849 63 Street Regina, Saskatchewan T61 4D3 Ship To: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Ordered Item No. Description Total Unit Price EQU317 1 $13,200 $13,200 Equipment Estimated useful life : 10 years. Estimated residual value : $1,320. $13,200 Sub- Total: Shipping: 0 X Inter-Office Memo 1 Date: October 1, 2014 From: Avery Wilson To: Office Assistant Subject: Cash Disbursement Please write a cheque to South Co in the amount of $2,400. This will pay for rent for the next 12 months. Thanks, Avery Wilson Deposit slip (October 1) X XYZCo 11142 Falton Place Regina, Saskatchewan A7W 3Q6 Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 6 Date: October 1, 2014 Account No.: 3505 Cash Cheques (re: 6,000 shares issued today) $95,000 Total Deposits $95,000 Tracy's Equipment 849 63 Street Regina, Saskatchewan T6I 4D3 Invoice 4691 Date: October 2, 2014 Invoice No.: 4691 Customer: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Rep: Avery Wilson PO No.: 9967 Qty Description Unit Total Price $13,200 $13,200 1 Equipment as ordered on October 1, 2014. Estimated useful life : 10 years. Estimated residual value: $1,320. Sub- Total: $13,200 Freight: 0 Total: $13.200 Deposit slip (October 1) XYZCo 11142 Falton Place Regina, Saskatchewan A7W 306 Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan A3A 9P6 Date: October 1, 2014 Account No.: 3505 Cash Cheques (re: 6,000 shares issued today) $95,000 Total Deposits $95,000 Purchase Order 9967 X Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Date: October 1, 2014 PO No.: 9967 Vendor: Tracy's Equipment 849 63 Street Regina, Saskatchewan T61 4D3 Ship To: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Ordered Item No. Description Total Unit Price EQU317 1 $13,200 $13,200 Equipment Estimated useful life : 10 years. Estimated residual value : $1,320. $13,200 Sub- Total: Shipping: 0 X Inter-Office Memo 1 Date: October 1, 2014 From: Avery Wilson To: Office Assistant Subject: Cash Disbursement Please write a cheque to South Co in the amount of $2,400. This will pay for rent for the next 12 months. Thanks, Avery Wilson Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Receipt 6869 Date: October 26, 2014 Receipt No.: 6869 Customer: EastCo 9777 Falton Road Regina, Saskatchewan G5X 7E7 Rep: Joseph Stiller Invoice No.: Verbal Qty Description 7 Instructional seminar, per hour Unit Price Total $89 $623 Total: $623 Paid: $623 Balance Due: $0 Raintree Advertising Customer Name: Phantom Consulting Inc. 2333 Sesame Trail Account No.: 8252702 Regina, Saskatchewan Service Period: 01/Oct - 27/Oct CON 9N2 Invoice Date: October 27, 2014 Previous Charges Previous balance forward $700 Payment on September 30 $-700 Total previous charges $0 Current Charges TV advertising campaign Radio advertising campaign Print advertising campaign Total current charges $300 $100 $300 $700 Amount Due: $700 Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Receipt 6867 Date: October 1, 2014 Receipt No.: 6867 Customer: ABC Co 6474 61 Avenue Regina, Saskatchewan A4K 7U7 Rep: Linda Champion Unit Price Total Qty Description 8 Ongoing consulting regarding security, per month. To begin immediately and end May 31, 2015. $1,600 $12,800 Total: $12,800 Paid: $12,800 Balance Due: $0 Invoice 4691 X Tracy's Equipment 849 63 Street Regina, Saskatchewan T61 403 Date: October 2, 2014 Invoice No.: 4691 Customer: Phantom Consulting Inc. 5655 Franklin Avenue Regina, Saskatchewan 9P6 Rep: Avery Wilson PO No.: 9967 Qty Description Total Unit Price 1 $13,200 $13,200 Equipment as ordered on October 1, 2014. Estimated useful life : 10 years. Estimated residual value : $1,320. Sub- Total: $13,200 Freight: 0 Total: $13,200 Regina Hydro Bill Regina Hydro Customer Name: Phantom Consulting Inc. 11176 Sesame Avenue Account No.: 9061902 Regina, Saskatchewan Service Period: 01/Oct - 25/Oct U3W 3R6 Invoice Date: October 25, 2014 Previous Charges Previous balance forward $350 Payment on September 30 $-350 Total previous charges 50 Current Charges Water and sewage Natural Gas Electricity Total current charges 00 $150 $250 $500 Amount Due: $500 X Inter-Office Memo 3 Date: October 25, 2014 From: Avery Wilson To: Office Assistant Subject: Cash Disbursement Please prepare a cheque for salaries owed to employees for the period October 1 to October 25. Thanks, Avery Wilson